nep-ara New Economics Papers
on MENA - Middle East and North Africa
Issue of 2026–03–30
sixteen papers chosen by
Paul Makdissi, Université d’Ottawa


  1. The impact of different conventional financing methods on the financial performance of Moroccan SMEs By Samiha El Azzouzi; Mohammed M'Hamdi
  2. The Evolution of Labor Supply in Jordan Through 2025 By Caroline Krafft; Ragui Assaad; Nouf Abushehab
  3. Climate-smart agriculture and development practices in Egypt: Report on a policy seminar event By Hassan, Ganna; Tarek, Abdallah
  4. Digital Management and Artificial Intelligence: An Exploratory Study Toward Intelligent User Experience Management in Morocco By Ihsane El; Asmaa El
  5. Introducing the Jordan Labor Market Panel Survey 2025 By Caroline Krafft; Ragui Assaad; Sara Ragab
  6. Agencification : towards a new public performance? By Zineb El Alaoui; Khalid Sobhi
  7. Econometric Analysis of the Macroeconomic Determinants of the Informal Economy in Morocco over the Period 1993-2020. By Benider Elmehdi; Asmae Benthami
  8. Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition By Elmahdi Tcham; Malika Souaf; Youssef El Wazani
  9. Social protection in Egypt By Ragui Assaad; Irene Selwaness
  10. L’impact des déterminants de la gestion des risques opérationnels sur la performance financière au sein des entreprises non financières marocaines The impact of operational risk management determinants on financial performance in Moroccan non-financial companies By Soukaina Chegri; Meryem Chegri
  11. The Evolution of the Management Control Function in the Digital Age: A Qualitative Study By Younes El Harnane; Essahli El Harchaoui
  12. Digital agricultural technology in Egypt: Insights from app developers By Tarek, Abdallah; Abdelhadi, Ali; Karachiwalla, Naureen
  13. Artificial Intelligence in university education: trends in scientific research and exploratory survey in Moroccan universities By Meryeme Chaoui; Imane Soussan; Driss Helmi
  14. Gendered work norms in Egypt: Evidence on preferences and social perceptions By Allen IV, James; Gilligan, Daniel O.; Kurdi, Sikandra; Shokry, Nada; Yassa, Basma
  15. Small and medium enterprise development for climate adaptation and an inclusive food system in Egypt By Steinhuebel-Rasheed, Linda; Darwish, Maram; Ecker, Olivier
  16. Targeting of food aid programs: Evidence from Egypt By Mahmoud, Mai; Kurdi, Sikandra

  1. By: Samiha El Azzouzi (FSJES-Fès - Faculté des Sciences Juridiques, Economiques et Sociales de Fès); Mohammed M'Hamdi (FSJES-Fès - Faculté des Sciences Juridiques, Economiques et Sociales de Fès)
    Abstract: Access to finance remains one of the main challenges faced by Moroccan small and medium-sized enterprises (SMEs), largely due to banking governance constraints, information asymmetry and compliance requirements. In this context, this paper aims to analyse the impact of conventional and participatory financing methods on the financial and organizational performance of Moroccan SMEs, while examining the mediating role of banking governance and ethical practices. Methodologically, the study adopts a quantitative approach based on a survey conducted among SME managers operating in various economic sectors in Morocco. The collected data are analysed using econometric models estimated through linear regression with EViews software. The empirical results indicate, first, that the quality of banking governance mechanisms has a positive and significant effect on SMEs' access to finance. Second, the findings reveal a differentiated impact of financing choices on overall performance: conventional financing contributes more to financial stability, whereas participatory financing enhances organizational performance, trust and the sustainability of banking relationships. These findings highlight the relevance of a hybrid financing approach for Moroccan SMEs and emphasize the need to strengthen governance, transparency and compliance practices in order to improve the efficiency of the financial system and support sustainable SME development.
    Abstract: L'accès au financement constitue l'un des principaux défis auxquels font face les petites et moyennes entreprises (PME) marocaines, en raison notamment des contraintes liées à la gouvernance bancaire, à l'asymétrie d'information et aux exigences de conformité. Dans ce contexte, cet article vise à analyser l'impact des différents modes de financement conventionnels et participatifs sur la performance financière et organisationnelle des PME marocaines, tout en examinant le rôle médiateur de la gouvernance bancaire et des pratiques éthiques. Sur le plan méthodologique, l'étude s'appuie sur une approche quantitative fondée sur une enquête menée auprès de dirigeants de PME opérant dans plusieurs secteurs d'activité au Maroc. Les données collectées ont été traitées à l'aide de modèles économétriques estimés par régression linéaire sous le logiciel EViews. Les résultats empiriques montrent, d'une part, que la qualité des mécanismes de gouvernance bancaire exerce un effet positif et significatif sur l'accès des PME au financement. D'autre part, ils révèlent un impact différencié des modes de financement sur la performance globale : le financement conventionnel contribue davantage à la stabilité financière, tandis que le financement participatif favorise la performance organisationnelle, la confiance et la durabilité des relations bancaires. Ces résultats mettent en évidence l'intérêt d'une approche hybride du financement des PME marocaines et soulignent l'importance de renforcer les pratiques de gouvernance, de transparence et de conformité afin d'améliorer l'efficacité du système financier et de soutenir le développement durable des PME.
    Keywords: Gouvernance bancaire financement conventionnel et participatif performance globale PME marocaines. Classification JEL: G21 Type de papier: Recherche empirique Banking governance conventional and participatory financing overall performance Moroccan SMEs. JEL Classification: G21 Paper type: Empirical Research, Gouvernance bancaire, financement conventionnel et participatif, performance globale, PME marocaines. Classification JEL: G21 Type de papier: Recherche empirique Banking governance, conventional and participatory financing, overall performance, Moroccan SMEs. JEL Classification: G21 Paper type: Empirical Research
    Date: 2026–01–26
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05492631
  2. By: Caroline Krafft (University of Minnesota); Ragui Assaad (University of Minnesota); Nouf Abushehab (Trinity College Dublin)
    Abstract: This paper investigates the evolution of labor supply in Jordan over the period 2010 to 2025. Analyses explore demographic drivers of labor supply, including age structure, population growth and its drivers of marriage and fertility, as well as immigration and refugees. Population growth has slowed in Jordan, in part due to lower fertility. Jordan’s population has become increasingly educated, with women’s average years of schooling having exceeded men’s for some time. Labor force participation is explored overall and in terms of its key components of employment-to-population ratios and unemployment rates. Patterns of labor supply are disaggregated by age, education, nationality, and sex, with a particular focus on how marriage and household composition shape women’s participation. Overall, employment and labor force participation rates have declined to very low levels, while unemployment has risen. Labor market outcomes have improved slightly for Syrian refugees in 2025 compared to 2016. Women’s employment rates and participation are very low, with single women more likely to be employed than married ones. Youth unemployment rates are particularly high and have increased over time. Overall, Jordan’s labor supply is being increasingly underutilized.
    Date: 2026–03–17
    URL: https://d.repec.org/n?u=RePEc:erg:wpaper:1823
  3. By: Hassan, Ganna; Tarek, Abdallah
    Abstract: This policy note summarizes presentations and discussion shared during the workshop held in Cairo on May 25th 2025, as part of the Bridging Evidence and Policy (BEP) seminar series, a collaborative initiative by the Egyptian Food Bank (EFB), the International Food Policy Research Institute (IFPRI), and the Sawiris Foundation for Social Development (SFSD) which brings together researchers, policymakers, and development practitioners.
    Keywords: climate change; climate-smart agriculture; early warning systems; policies; Egypt; Northern Africa; Middle East
    Date: 2025–12–31
    URL: https://d.repec.org/n?u=RePEc:fpr:prnote:179367
  4. By: Ihsane El (HEC MAROC); Asmaa El
    Abstract: Déclaration de divulgation : L'auteur n'a pas connaissance de quelconque financement qui pourrait affecter l'objectivité de cette étude.
    Keywords: Management digital, Expérience utilisateur UX, Intelligence artifcielle, usage intelligent, Smart governance, Citizen value
    Date: 2026
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05505979
  5. By: Caroline Krafft (University of Minnesota); Ragui Assaad (University of Minnesota); Sara Ragab (University of Minnesota)
    Abstract: This paper describes the 2025 wave of the Jordan Labor Market Panel Survey (JLMPS). The 2025 JLMPS is a longitudinal survey, following households and individuals fielded in waves in 2010 and 2016. Waves starting in 2016 included a refresher sample that over-sampled areas with a high share of non-Jordanians. This paper describes the design of the sample and questionnaire and provides comparisons for some of the main results with other recent data sources from Jordan. The 2025 JLMPS is consistent with other labor force statistics in terms of key labor force participation, employment, and unemployment rates for Jordanians in 2025, although there are sometimes differences among sub-groups and for non-Jordanians. Demographics (household size, age distributions, years of schooling) are also generally similar. The 2025 JLMPS thus provides an important opportunity to update our understanding of Jordan’s labor market and society.
    Date: 2026–03–17
    URL: https://d.repec.org/n?u=RePEc:erg:wpaper:1822
  6. By: Zineb El Alaoui (UM5 - Université Mohammed V de Rabat [Agdal]); Khalid Sobhi (UM5 - Université Mohammed V de Rabat [Agdal])
    Abstract: Abstract : In Morocco, the sector of Public Enterprises and Establishments (PEEs) plays a central role in the implementation of public policies and in the country's socio-economic development process. Due to their economic weight, their contribution to public investment, and their involvement in the provision of essential public services, PEEs constitute a strategic lever for planning, execution, and structural transformation of the national economy. However, despite their importance, successive assessments conducted by various oversight institutions have revealed persistent dysfunctions, governance weaknesses, and mixed performance outcomes, thereby reviving the debate on the relevance of the extensive use of agencification as a mode of organizing public action. This paper aims to analyze the agencification of the Moroccan public sector through the lens of agency theory and the principles of New Public Management (NPM), with a particular focus on its implications for public performance. It seeks to assess the extent to which the autonomy granted to PEEs, combined with governance and control mechanisms implemented by the State, contributes to improving effectiveness, efficiency, and the overall performance of public policies. The study adopts a qualitative approach based on a case study of the Moroccan PEE sector. It relies on secondary data drawn from budgetary reports, publications of the Court of Auditors, institutional documents, and statistical data covering the period from 2011 to 2024. The analysis focuses on the evolution of the PEE portfolio, the dynamics of subsidiary proliferation, financial performance, investment levels, and technical achievements. The findings highlight a significant contribution of PEEs to public investment and infrastructure development, alongside an uncontrolled expansion of the public portfolio, increasing financial dependence on the State, and irregular investment execution rates. These results underline the limitations of insufficiently controlled agencification and point to the need for stronger strategic steering, better coordination among supervisory authorities, and the promotion of a results-oriented performance culture. The paper concludes by emphasizing the challenges associated with the reform introduced by Framework Law No. 50-21 and the conditions required to make agencification a sustainable lever for improving public performance. Keywords: Agencification, public performance, public enterprises and establishments, public governance, New Public Management. Classification JEL: H11, H83, L32. Paper type: Empirical Research
    Abstract: Résumé : Au Maroc, le secteur des Entreprises et Établissements Publics (EEP) occupe une place centrale dans la mise en œuvre des politiques publiques et dans le processus de développement socio-économique. Par leur poids économique, leur rôle dans l'investissement public et leur contribution à la fourniture de services essentiels, les EEP constituent un levier stratégique de planification, d'exécution et de transformation structurelle de l'économie nationale. Toutefois, malgré leur importance, les diagnostics réalisés par les différentes instances de contrôle ont mis en évidence des dysfonctionnements persistants, des fragilités de gouvernance et des performances contrastées, ravivant le débat sur la pertinence du recours massif à l'agencification comme mode d'organisation de l'action publique. Cet article s'inscrit dans ce cadre et vise à analyser l'agencification du secteur public marocain à travers le prisme de la théorie de l'agence et des principes du New Public Management (NPM), en s'interrogeant sur ses effets réels en matière de performance publique. Il cherche à apprécier dans quelle mesure l'autonomie accordée aux EEP, combinée aux mécanismes de gouvernance et de contrôle mis en place par l'État, contribue à l'amélioration de l'efficacité, de l'efficience et la pertinence des politiques publiques. La recherche adopte une approche qualitative fondée sur une étude de cas du secteur des EEP au Maroc. Elle mobilise des données secondaires issues des rapports budgétaires, des documents de la Cour des Comptes, des publications institutionnelles ainsi que des statistiques couvrant la période 2011-2024. L'analyse porte notamment sur l'évolution du portefeuille des EEP, la dynamique de la filialisation, les performances financières, le niveau d'investissement et les réalisations techniques. Les résultats mettent en évidence une contribution significative des EEP à l'investissement public et au développement des infrastructures, mais également une prolifération du portefeuille public, une dépendance financière accrue vis-à-vis de l'État et des taux d'exécution des investissements irréguliers. Ces constats soulignent les limites d'une agencification insuffisamment maîtrisée et la nécessité de renforcer le pilotage stratégique, la coordination des tutelles et la culture de la performance. L'article conclut sur les enjeux de la réforme engagée par la loi-cadre n° 50-21 et sur les conditions nécessaires pour faire de l'agencification un véritable levier d'amélioration durable de la performance publique.
    Keywords: public governance, public performance, rationalisation de la gestion publique, New Public Management NPM, public enterprises and establishments, New Public Management, gouvernance publique, entreprises et établissements publics, performance publique, Agencification
    Date: 2026–02–19
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05518010
  7. By: Benider Elmehdi (Faculté des Sciences Juridiques, Economiques et Sociales, Salé); Asmae Benthami (Faculté des Sciences Juridiques, Economiques et Sociales, Salé)
    Abstract: The persistence of the informal economy poses a structural challenge for developing economies, both in terms of its scale and its implications for growth, employment, and government tax revenues. Although widely documented, understanding of its macroeconomic drivers remains incomplete, particularly with regard to the nature of the dynamic relationships between the informal economy and its explanatory factors. In this perspective, the adoption of econometric approaches capable of simultaneously capturing interdependencies and adjustment mechanisms is particularly relevant. Using macroeconomic data on Morocco covering the period 1993–2020, this study employs an ARDL (Autoregressive Distributed Lag) model to examine the interactions between the informal economyand its main determinants. The objective is to provide empirical insights that can enrich the academic debate and inform the discussion on formalization policies adapted to Morocco's economic realities. This work contributes to the literature by emphasizing the importance of identifying the determinants of the informal economy as a prerequisite for any formalization strategy.
    Abstract: La persistance de l'économie informelle constitue un défi structurel pour les économies en développement, tant par son ampleur que par ses implications sur la croissance, l'emploi et les recettes fiscales de l'État. Bien que largement documentée, la compréhension de ses ressorts macroéconomiques demeure incomplète, notamment quant à la nature des relations dynamiques qui lient l'économie informelle à ses facteurs explicatifs. Dans cette perspective, l'adoption d'approches économétriques capables de capturersimultanément les interdépendances et les mécanismes d'ajustement s'avère particulièrement pertinente. En s'appuyant sur des données macroéconomiques relatives au cas marocain couvrant la période 1993–2020, ce travail mobilise un modèle ARDL (Autoregressive Distributed Lag) afin d'examiner les interactions entre l'économie informelle et ses principaux déterminants. L'objectif est d'apporter un éclairage empirique susceptible d'enrichir le débat académique et d'alimenter la réflexion sur des politiques de formalisation adaptées aux réalités économiques du Maroc. Ce travail contribue à la littérature en mettant l'accent sur l'importance d'identifier les déterminants de l'économie informelle comme préalable à toute stratégie de formalisation.
    Keywords: ARDL model., tax revenues, employment, economic growth, croissance économique, Economie informelle, G20, modèle ARDL., recettes fiscales, emploi
    Date: 2026–02–19
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05517999
  8. By: Elmahdi Tcham (MAPES - Laboratoire de Recherche en Management de la Performance des Organisations Publiques, Privées et de l’Économie Sociale - École Nationale du Commerce et de Gestion d’Agadir,); Malika Souaf; Youssef El Wazani
    Abstract: The gradual generalization of ESG (Environmental, Social, and Governance) reporting, particularly through AMMC Circular No. 03/19, is engaging Moroccan companies, especially listed firms, in a dynamic process of transparency and sustainability. This regulatory development raises major challenges for accounting professions, notably chartered accountants, who are increasingly called upon to play a key role in supporting organizations in achieving compliance and structuring non-financial information. Based on a qualitative study conducted with fifteen Moroccan chartered accountants, relying on semi-structured interviews analysed through an inductive thematic analysis, this research examines perceptions, emerging practices, and the difficulties encountered in integrating ESG requirements into traditional audit and advisory missions. The findings reveal a growing awareness of the strategic importance of ESG criteria, alongside a lack of adequate training, appropriate tools, and formalized demand beyond listed companies. Nevertheless, some professionals are developing frugal innovation approaches to address these emerging needs, notably through the creation of simplified analytical frameworks, targeted client training, or the gradual adaptation of financial statements to ESG-related issues. The study highlights a reconfiguration of the chartered accountant's role, from a guarantor of financial compliance to a partner in sustainable transformation, particularly within Moroccan entrepreneurial ecosystems undergoing transition.
    Abstract: Résumé : La généralisation progressive du reporting ESG (environnemental, social et de gouvernance), notamment à travers la circulaire AMMC n°03/19, engage les entreprises marocaines, en particulier les sociétés cotées, dans une dynamique de transparence et de durabilité. Cette évolution réglementaire soulève des enjeux majeurs pour les professions du chiffre, notamment les experts-comptables, appelés à jouer un rôle clé dans l'accompagnement des organisations dans la mise en conformité et la structuration des informations extra-financières. À travers une étude qualitative menée auprès de quinze experts-comptables marocains, fondée sur des entretiens semi-directifs analysés selon une méthode d'analyse thématique à visée inductive, cette recherche analyse les perceptions, les pratiques émergentes et les difficultés rencontrées dans l'intégration des exigences ESG dans les missions traditionnelles d'audit et de conseil. Les résultats révèlent une prise de conscience croissante de l'importance stratégique des critères ESG, mais aussi un déficit de formation, d'outils adaptés et de demande formalisée en dehors des sociétés cotées. Certains professionnels développent cependant des démarches d'innovation frugale pour répondre à ces nouveaux besoins, notamment via la création de grilles d'analyse simplifiées, des formations clients ciblées ou l'adaptation progressive des états financiers aux enjeux ESG. L'étude met en lumière une reconfiguration du rôle de l'expert-comptable, de garant de la conformité financière vers partenaire de la transformation durable, en particulier dans les écosystèmes entrepreneuriaux marocains en transition. Abstract : The gradual generalization of ESG (Environmental, Social, and Governance) reporting, particularly through AMMC Circular No. 03/19, is engaging Moroccan companies, especially listed firms, in a dynamic process of transparency and sustainability. This regulatory development raises major challenges for accounting professions, notably chartered accountants, who are increasingly called upon to play a key role in supporting organizations in achieving compliance and structuring non-financial information. Based on a qualitative study conducted with fifteen Moroccan chartered accountants, relying on semi-structured interviews analysed through an inductive thematic analysis, this research examines perceptions, emerging practices, and the difficulties encountered in integrating ESG requirements into traditional audit and advisory missions. The findings reveal a growing awareness of the strategic importance of ESG criteria, alongside a lack of adequate training, appropriate tools, and formalized demand beyond listed companies. Nevertheless, some professionals are developing frugal innovation approaches to address these emerging needs, notably through the creation of simplified analytical frameworks, targeted client training, or the gradual adaptation of financial statements to ESG-related issues. The study highlights a reconfiguration of the chartered accountant's role, from a guarantor of financial compliance to a partner in sustainable transformation, particularly within Moroccan entrepreneurial ecosystems undergoing transition.
    Keywords: durabilité organisationnelle. JEL Classification : M41 Type du papier : Recherche empirique ESG reporting, chartered accountants, financial regulation, frugal innovation, organizational sustainability Classification JEL : M41, innovation frugale, réglementation financière, experts-comptables, Reporting ESG, Reporting ESG experts-comptables réglementation financière innovation frugale durabilité organisationnelle. JEL Classification : M41 Type du papier : Recherche empirique ESG reporting chartered accountants financial regulation frugal innovation organizational sustainability Classification JEL : M41
    Date: 2026
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05491857
  9. By: Ragui Assaad; Irene Selwaness
    Abstract: The paper examines the structure of the social protection system in Egypt including its contributory and non-contributory components. It begins by examining the historical evolution of the system, its scale and reach, and its sources of financing. The chapter then assesses the de jure and de facto coverage of the system and the adequacy of payments for different kinds of workers and socio-economic groups.
    Keywords: Social protection, Non-contributory pensions, Formal and informal, Egypt
    Date: 2026
    URL: https://d.repec.org/n?u=RePEc:unu:wpaper:wp-2026-27
  10. By: Soukaina Chegri (Université Ibn Tofail / FEG Kénitra (Maroc)); Meryem Chegri (Université Ibn Tofail / FEG Kénitra (Maroc))
    Abstract: Docteure en sciences économiques et gestion)
    Keywords: L25 Paper type : Empirical Research, les déterminants du risque opérationnel, performance financière, entreprises non financières. JEL Classification : C12, L25 Type du papier : Recherche empirique operational risk, determinants of operational risk, financial performance, non-financial companies Classification JEL : C12, L25 Type du papier : Recherche empirique operational risk determinants of operational risk financial performance non-financial companies Classification JEL : C12, G23, les déterminants du risque opérationnel performance financière entreprises non financières. JEL Classification : C12
    Date: 2026–02–08
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05503752
  11. By: Younes El Harnane (UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl, Ecole Supérieur de Technologie [Meknès] - UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl); Essahli El Harchaoui (UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl, Ecole Supérieur de Technologie [Meknès] - UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl)
    Abstract: The emergence of information technologies and the digitalization of information systems have a significant impact on the transformation of modern organizations as well as on the practices of management controllers, particularly through the integration of Enterprise Resource Planning (ERP) systems and Business Intelligence (BI) tools. These technological solutions enable the automation of tasks, the centralization of data, and the facilitation of decision making processes. Today, organizations increasingly rely on tools that optimize management, analysis, and sharing of information that is essential to their activities. In this context, the role of the management controller is evolving from a primarily operational function focused on the production of financial data and the assurance of information reliability within the organization toward a more analytical and strategic role. This function has undergone substantial changes with the integration of ERP and BI systems. While numerous studies have examined this issue in an international context, relatively few have addressed it within the Moroccan context. This article aims to contribute to the literature on the evolution of the management controller's role in Moroccan companies through a qualitative study conducted within two Moroccan firms, X and Y. The study is based on semi-structured interviews with four management controllers, complemented by interviews with two financial managers. The two companies studied have well-structured management control functions and make use of technological tools such as ERP systems and Business Intelligence (BI). The analysis of the impact of integrating these tools reveals increased process automation and data centralization, allowing management controllers to focus on higher value-added analytical activities. However, despite these technological advancements, their involvement in strategic decision-making remains limited due to a persistent centralization of decision-making authority, thereby hindering the evolution toward a true Business Partner.
    Abstract: L'émergence des technologies de l'information et la digitalisation des systèmes d'information exercent un impact significatif sur la transformation des organisations modernes ainsi que sur les pratiques des contrôleurs de gestion, en particulier à travers l'intégration des progiciels de gestion intégrée (ERP) et des outils d'informatique décisionnelle (BI). Ces outils technologiques permettent d'automatiser les tâches, de centraliser les données et de faciliter la prise de décisions. Aujourd'hui les entreprises disposent désormais d'outils optimisant la gestion, l'analyse et le partage des informations essentielles à leur activité. Dans ce contexte le rôle du contrôleur de gestion évolue d'une fonction essentielle orientée vers la production des données financière et garant de l'information au sein de l'organisation vers un rôle plus analytique et stratégique, la disponibilité de l'information en temps réel renforce les exigences en matière de réactivité, de fiabilité et de capacité d'interprétation des données déjà existantes. Cette fonction a connu de multiples changements avec l'intégration des ERP et BI, Plusieurs recherches ont été menées sur ce sujet dans un contexte international, mais peu d'études ont abordé cette thématique dans le contexte marocain. Cet article vise à contribuer à la recherche sur cette problématique dans les entreprises marocaines à travers une étude qualitative menée des entretien semi-directifs avec des contrôleurs de gestion au sein de deux sociétés disposant la fonction du contrôle de gestion bien structurée et utilisant les outils technologiques tels que ERP et la BI, tout en analysant l'impact de leur intégration sur le métier des contrôleurs de gestion. Mots clés : Le contrôle de gestion, ERP, BI, la digitalisation des systèmes d'information. Type du papier : Recherche empirique Abstract The emergence of information technologies and the digitalization of information systems have a significant impact on the transformation of modern organizations as well as on the practices of management controllers, particularly through the integration of Enterprise Resource Planning (ERP) systems and Business Intelligence (BI) tools. These technological tools make it possible to automate tasks, centralize data, and facilitate decision-making. Today, companies have tools that optimize the management, analysis, and sharing of information essential to their activities. In this context, the role of the management controller is evolving from a function primarily oriented toward the production of financial data and the safeguarding of information within the organization to a more analytical and strategic role. The availability of real-time information strengthens requirements in terms of responsiveness, reliability, and the ability to interpret existing data. This function has undergone multiple changes with the integration of ERP and BI systems. Several studies have been conducted on this topic in an international context; however, few have addressed this issue within the Moroccan context. This article aims to contribute to research on this issue in Moroccan companies through a qualitative study based on semi-structured interviews with management controllers in two organizations that have a well-structured management control function and use technological tools such as ERP and BI systems, while analyzing the impact of their integration on the management controller's profession. Keywords: Management control, ERP, BI, digitalization of information systems. Paper type : Empirical Research.
    Keywords: M49 Paper type: Empirical Research, digitalization of information systems. Classification JEL: L25, M49 Type du papier : Recherche empirique Management control, M15, la digitalisation des systèmes d'information. Classification JEL : L25, BI, ERP, Le contrôle de gestion, Le contrôle de gestion ERP BI la digitalisation des systèmes d'information. Classification JEL : L25 M15 M49 Type du papier : Recherche empirique Management control ERP BI digitalization of information systems. Classification JEL: L25 M15 M49 Paper type: Empirical Research
    Date: 2026–02–14
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05511654
  12. By: Tarek, Abdallah; Abdelhadi, Ali; Karachiwalla, Naureen
    Abstract: Digital technologies have rapidly reshaped agricultural systems worldwide, and Egypt is no exception. Over the past decade, the proliferation of smartphones, mobile internet, and low-cost digital tools has opened new channels through which farmers, traders, processors, and aggregators access information and services. Smartphone applications, websites, call centers, and SMS-based platforms now offer advice on crop management, weather and climate alerts, input and output price information, traceability tools, and digital marketplaces. For smallholder farmers—who make up the backbone of Egypt`s agricultural sector—these tools have the potential to reduce information frictions, improve decision-making, and increase productivity and profitability. For larger firms engaged in aggregation, processing, or export, digital platforms can streamline supply chains, enhance coordination, and improve quality assurance.
    Keywords: digital agriculture; digital technology; software development; computer applications; Egypt; Africa; Northern Africa; Middle East
    Date: 2025–12–05
    URL: https://d.repec.org/n?u=RePEc:fpr:prnote:178598
  13. By: Meryeme Chaoui (Ecole Nationale de Commerce et de Gestion Oujda - ENCG Oujda); Imane Soussan (Ecole Nationale de Commerce et de Gestion Oujda - ENCG Oujda); Driss Helmi (Ecole Nationale de Commerce et de Gestion Oujda - ENCG Oujda)
    Abstract: AI is currently a highly controversial topic in higher education, both from a pedagogical and ethical perspective. AI has transformed traditional learning models by influencing pedagogical and scientific innovation practices, particularly through the emergence of automated learning platforms. However, the integration of Artificial Intelligence into university education systems raises major challenges for both students and teachers. It questions the nature of modern academic support and its role in academic and professional careers. This article explores these dynamics through a bibliometric analysis of scientific publications on the integration of AI into university education, as well as an exploratory survey of Moroccan universities. The bibliometric analysis is based on a corpus of 662 scientific articles from the Scopus and Web of Science databases, selected according to the PRISMA methodology. It uses the R software tool Biblioshiny to identify the main research trends, leading authors, key concepts, co-occurrence networks, and thematic clusters related to the use of AI in higher education. In addition, a questionnaire survey was conducted among 51 participants, including 9 professors and 42 students and PhD students from Moroccan universities. The survey data were analysed using descriptive statistics, providing insight into the practices, uses and perceptions associated with the integration of AI into higher education programs. The results contribute to a better understanding of the pedagogical, organizational, and ethical issues associated with the integration of AI into higher education. They provide decision-making support for academic and institutional stakeholders, promoting the gradual, contextualized, and responsible integration of AI into Moroccan universities. Keywords: Artificial Intelligence, higher education, bibliometric analysis, digital transformation, pedagogical practices, exploratory study, Jamovi.
    Abstract: De nos jours, l'Intelligence Artificielle suscite de nombreuses controverses dans le cadre de la formation universitaire, tant sur le plan pédagogique qu'éthique. L'IA a transformé les modèles d'apprentissage traditionnels en influençant les pratiques d'innovation pédagogique et scientifique, notamment à travers l'émergence des plateformes d'apprentissage automatisées. Cependant, l'intégration de l'Intelligence Artificielle dans les dispositifs de formation universitaire soulève des défis majeurs, tant pour les étudiants que pour les enseignants. Elle interroge la nature de l'accompagnement pédagogique moderne et son rôle dans les parcours académiques et professionnels. Cet article propose d'explorer ces dynamiques à travers une analyse bibliométrique des publications scientifiques portant sur l'intégration de l'IA dans la formation universitaire, ainsi qu'une enquête exploratoire des universités marocaines. L'analyse bibliométrique repose sur un corpus de 662 articles scientifiques issus des bases de données Scopus et Web of Science, sélectionnés selon la méthodologie PRISMA. Elle mobilise l'outil Biblioshiny du logiciel R, afin d'identifier les principales tendances de recherche, les auteurs influents, les concepts clés ainsi que les réseaux de co-occurrence et les clusters thématiques relatifs à l'usage de l'IA dans l'enseignement supérieur. Par ailleurs, une enquête par questionnaire a été menée auprès de 51 répondants, comprenant 9 enseignants-chercheurs et 42 étudiants et doctorants des universités marocaines. Les données issues de cette enquête ont fait l'objet d'une analyse descriptive, permettant d'appréhender les pratiques, les usages et les perceptions liés à l'intégration de l'IA dans les dispositifs de formation universitaire. Les résultats contribuent à une meilleure compréhension des enjeux pédagogiques, organisationnels et éthiques associés à l'intégration de l'IA dans l'enseignement supérieur. Ils offrent des éléments d'aide à la décision pour les acteurs académiques et institutionnels, en faveur d'une intégration progressive, contextualisée et responsable de l'IA dans les universités marocaines. Mots clés : Intelligence Artificielle, enseignement supérieur, analyse bibliométrique, transformation digitale, pratiques pédagogiques, étude exploratoire, Jamovi.
    Keywords: Jamovi, Intelligence Artificielle enseignement supérieur analyse bibliométrique transformation digitale pratiques pédagogiques étude exploratoire Jamovi. JEL Classification : A21 Type du papier : Recherche empirique Artificial Intelligence higher education bibliometric analysis digital transformation pedagogical practices exploratory study Jamovi, Intelligence Artificielle, enseignement supérieur, analyse bibliométrique, transformation digitale, exploratory study, pedagogical practices, digital transformation, bibliometric analysis, higher education, Jamovi., étude exploratoire, pratiques pédagogiques
    Date: 2026
    URL: https://d.repec.org/n?u=RePEc:hal:journl:hal-05475632
  14. By: Allen IV, James; Gilligan, Daniel O.; Kurdi, Sikandra; Shokry, Nada; Yassa, Basma
    Abstract: We examine the nature and scope of gendered work norms in Egypt using new experimental evidence from a household survey. Societal norms around work, care responsibilities and the types of jobs women and men can hold can have a profound effect on gender differences in employment, earnings and life satisfaction. Indeed, while lack of childcare and secure transportation remain widely cited constraints to women’s employment in low-income settings, descriptive and experimental evidence also suggest that deeply rooted social norms about gender roles play a prominent role in driving the persistence of such barriers and in how households evaluate women’s work. Norms emphasizing men as primary breadwinners and women as primary caregivers shape both economic decisions and perceptions of behavior in ways that may limit women’s labor force participation even when opportunities exist. We implement three survey-based experiments among economically disadvantaged households to elucidate these norms and measure their salience. A wage‐comparison choice experiment shows that households strongly prefer that men—not women—take on additional paid work, even when this preference entails substantial forgone income for the household. When offered identical wages for equal hours of work, only 12.4 percent of respondents select the wife to take it as a first part-time job versus the husband taking it as a second part-time job. Even when her wage is double that of her husband, a clear majority still prefer that the husband works instead. These results indicate a large implicit cost that households place on women working outside the household. Two randomized vignette experiments further demonstrate that identical actions are interpreted differently depending on whether they are performed by men or women. Men who take on a second job to support their financially struggling household are widely viewed as more competent and more moral, whereas perceptions of women making the same choice are far more divided. Perceptions of workplace effort are broadly similar across genders, with small differences appearing only in perceptions of morality. Together, these findings emphasize the strength of gendered work norms in Egypt and reveal nuance in how they shape behavior. The findings also underscore the relevance of gender norms for designing programs affecting household work decisions and testing new approaches to promote women’s economic inclusion.
    Keywords: gender norms; women; social structure; labour; Egypt; Africa; Northern Africa; Middle East
    Date: 2025–12–05
    URL: https://d.repec.org/n?u=RePEc:fpr:prnote:178587
  15. By: Steinhuebel-Rasheed, Linda; Darwish, Maram; Ecker, Olivier
    Abstract: Rural households in many low- and middle-income countries remain highly dependent on agriculture and related value chain activities, making them particularly vulnerable to the impacts of climate change. As rising temperatures and increasing climate variability reduce agricultural productivity and income stability, small and medium enterprises (SMEs) are increasingly promoted as a path toward rural development and the transformation of the agrifood systems (AFS). Yet, little is known about whether climate change influences rural households’ decision to start an enterprise to diversify or switch their income sources away from agriculture-related activities in order to adapt to weather risks. We address this research gap by drawing from nationally representative data from the Egypt Labor Market Panel Survey 2023 and estimating a dynamic duration model to explore how heat stress is linked to households’ likelihood to start a (nonfarm) SME. Our findings offer new evidence for climate-responsive rural policy and SME support strategies in vulnerable regions.
    Keywords: small and medium enterprises; development; climate change; climate change adaptation; food systems; agrifood systems; heat stress; dynamic models; modelling; Egypt; Africa; Northern Africa
    Date: 2025–12–31
    URL: https://d.repec.org/n?u=RePEc:fpr:gsspwp:180550
  16. By: Mahmoud, Mai; Kurdi, Sikandra
    Abstract: In-kind food aid programs remain prominent world-wide. Targeting in these programs is complex due to potential distortions in consumption. This paper advances the literature by moving beyond poverty-based targeting to address nutritional objectives. Using data from a randomized controlled trial (RCT), we apply machine learning (ML) techniques to analyze heterogeneity in impacts across nutritional outcomes, aiming to inform targeting based on observable characteristics. We find that such characteristics significantly predict heterogeneity in treatment effects, though relevant predictors differ by outcome and treatment type. Building on recent literature advocating for balancing of deprivation and expected impact, we show that, in our context, the trade-off between targeting the most impacted versus the most deprived households is limited. Instead, the main challenge is prioritizing among competing nutritional objectives. Our findings indicate that ML methods can inform outcome-specific targeting criteria, though these criteria vary across outcomes and are imperfectly correlated.
    Keywords: nutrition; econometric models; food aid; machine learning; targeting; Egypt; Africa; Northern Africa
    Date: 2025–12–31
    URL: https://d.repec.org/n?u=RePEc:fpr:gsspwp:179370

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